@ Rustam – there is a comment below note 3 which says : included in the accountancy is 250 in respect of capital gains tax computation…since the CGT computation is not for the business it is private hence not allowable so it has to be added back

Why should the Tax Adjusted Accounts be made for year ending 31st May 2015 when the tax year (on which tax will be computed) ends on 5th April 2015. Shouldn’t it be drawn for the period 1st June 2014 to 5th April 2015 (or 31st March 2015) ?